Diksha Greens Limited vs. Deputy Commissioner Of State Tax College Sgtreet Charge And Ors
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The petitioner, Diksha Greens Limited, filed a writ petition challenging an adjudication order dated January 24, 2022, passed by the Deputy Commissioner of State Tax. The petitioner argued that the adjudication order was a mere copy-paste of the show-cause notice dated December 13, 2021, and failed to consider the issues and judgments cited in its objection to the show-cause notice. The court noted its reluctance to entertain writ petitions against appealable adjudication orders but found exceptional circumstances warranted intervention due to the alleged non-consideration of the petitioner's submissions.
Held
The Court held that the impugned adjudication order dated January 24, 2022, was not sustainable in law. The reasoning was that the order appeared to be a verbatim reproduction of the reasons stated in the show-cause notice, indicating a failure by the adjudicating authority to consider the issues and judgments presented by the petitioner in their objection. The Court found this to be a critical flaw, as a proper adjudication requires due consideration of all contentions. Consequently, the adjudication order was set aside. The matter was remanded back to the concerned officer to pass a fresh, speaking order that duly considers the issues and contentions raised by the petitioner in their objection to the show-cause notice. The petitioner was also granted liberty to rely on any other judgments in support of their case. The Court did not expressly leave any issue undecided.
Key Issues
1. Whether the impugned adjudication order dated January 24, 2022, is sustainable in law, considering it allegedly failed to address the issues and judgments cited by the petitioner in its objection to the show-cause notice dated December 13, 2021, issued under Section 74 of the West Bengal Goods and Services Tax Act, 2017. Petitioner's arguments: The petitioner contended that the adjudication order was not a speaking order as it merely reproduced the reasons from the show-cause notice without considering the petitioner's objections and relied-upon judgments. This failure to consider their submissions rendered the order legally unsustainable. Revenue's arguments: The judgment does not record any specific arguments made by the State/Revenue.
Sections Cited
Section 74
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Cause title — parties, addresses and appearances
order which is appealable, but in view of exceptional circumstances in this case, I am inclined to entertain this writ petition against the impugned adjudication order for the reason that the same has been passed without considering and discussing the issues and judgements cited by the petitioner in its objection to the show-cause notice dated December 13, 2021 under section 74 of the West Bengal Goods and Services Tax Act, 2017 which has been culminated into this final impugned adjudication order. I have compared the reason annexed to the impugned show-cause notice and the final adjudication order; and on comparison of the same, I find that the impugned final adjudication order is just a copy-paste of 2 the reason recorded in the show-cause notice, and it appears from the same that the officer concerned has not considered the judgements relied on and the issues raised by the petitioner in its objection to the aforesaid show- cause notice. Considering the submission of the parties and facts appear from record, I am of the considered view that the impugned adjudication order is not sustainable in law and accordingly the same is set aside and the matter is remanded back to the officer concerned to pass a fresh speaking order in accordance with law, after considering the issues and contentions raised by the petitioner in its objection to the show-cause notice, within eight weeks from the date of communication of this order. The petitioner is at liberty to rely on any other judgement in support of its contention. With the aforesaid observation and direction, WPA No.3721 of 2022 stands disposed of. [Md. Nizamuddin, J]
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Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.